Is Henri in the UK when the option is exercised?

Yes

Whether Henri remains R/NOR or has now become R/OR, Chapter 3C applies.

No

Does he remain in the same employment, even though now working overseas?

Yes

Did Henri have UK chargeable general earnings from the employment in Year 4?

Yes

Chapter 3C applies.

No

Chapter 3C does not apply.

No

Chapter 3C applies. In the last year in which the old employment was held, the earnings from it were general earnings so ITEPA03/S421E (3) will not exempt the acquisition from charge even if there are no general earnings in Year 4.